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ID:456151
大小:173.00 KB
页数:11页
时间:2017-08-04
《促进低碳技术发展的税收政策【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、外文翻译原文TaxPoliciesforLow-CarbonTechnologiesMaterialSource:NationalTaxJournalAuthor:GilbertE.MetcalfI.IntroductionTheU.S.taxcodeprovidesanumberofsubsidiesforlow-carbontechnologies.Idiscussthedifficultiesofachievingkeypolicygoalswithsubsidiesasopposedtousingt
2、axestoraisethepriceofpollution-relatedactivities.Inparticular,subsidieslowerthecostofenergy(onaverage)ratherthanraisingit.Thusconsumerdemandresponsesworkatcrosspurposestothegoalofreducingemissions(especiallyasaveragecostpricingisusedforelectricity).Second,
3、itisdifficulttoachievetechnologyneutralitywithsubsidies–heredefinedasanequalsubsidycostpertonofCO2avoided.Third,manysubsidiesareinframarginal.Finally,subsidiesoftensufferfromunintendedinteractionswithotherpolicies.Thenextsectiondescribescurrenttaxpoliciest
4、osupportlow-carbonenergysources.Thenextsectionfocusesontaxesversusproductiontaxcreditsforwindgeneration,currentlythelargestrecipientoftaxsubsidiesinrenewableelectricitygeneration.Iconcludewithsomeobservationsontheuseofprice-basedinstruments.InparticularIdi
5、scusshowacarbontaxcouldbedesignedtoachieveenvironmentalgoalsofemissioncapsoveracontrolperiod.II.CurrentPoliciesCurrenttaxpolicyincludesavarietyoftaxpreferencesforlow-carbontechnologies.Idiscussthemostimportantpreferencesinthissection.Whilenotespeciallycost
6、lyintermsofforegonetaxrevenue,Iwillarguethatthesepreferenceshavebeenimportantinshapinglow-carbonenergyinvestmentoverthepastdecade.A.TransportationFuelsMostofthetaxprovisionsrelatedtotransportfuelsarefocusedonreducingtherelianceofthetransportsectoronpetrole
7、um.Butsome–arguably–alsoreducecarbonemissions.Thealternativemotorvehiclecreditprovidesinvestmenttaxcreditsforcertainfuelcellvehicles,hybrids,plug-inhybrids,andadvancedleanburntechnologyvehicles.Qualifiedfuelcellvehiclesareeligibleforbasecreditsrangingfrom$
8、8,000to$40,000withadditionalcreditsbasedonfueleconomyrelativetobasefueleconomy.Creditsforhybridautomobilesandlighttruckscombineafueleconomyandaconservationcreditwiththemaximumpossiblecreditequally$3,400basedo
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